Tennessee § 57-5-205 - Distribution of state privilege tax — Special census by municipality or county.

§ 57-5-205. Distribution of state privilege tax — Special census by municipality or county.

The state privilege tax collected under §§ 57-5-201 — 57-5-204 shall be paid into the state treasury and shall be divided as follows: From the proceeds of the amount so collected, ten and five hundredths percent (10.05%) shall be paid to the several counties equally to be used by them for general purposes, ten and five hundredths percent (10.05%) shall be divided between the existing incorporated municipalities according to population to be used by them for general purposes, and forty-one hundredths percent (0.41%) shall be reserved and transferred to the department of mental health and substance abuse services to assist municipalities and counties in carrying out the Comprehensive Alcohol and Drug Treatment Act of 1973, compiled as title 33, chapter 10; title 39, chapter 17, part 4; §§ 53-11-408 and 57-3-306; and this section. Any municipality or county shall have the right to take not more than four (4) special censuses at its own expense at any time during the interim between the regular decennial federal census. Such right shall include the current decennium. Any such census shall be taken by the federal bureau of the census, or in a manner directed by and satisfactory to the department of economic and community development. The population of the municipality or county shall be revised in accordance with the special census for purposes of distribution of such funds, effective on July 1, following the certification of the census results by the federal bureau of the census, or the department of economic and community development to the commissioner of finance and administration; the aggregate population shall likewise be adjusted in accordance with any such special census, effective July 1, following certification; and The remainder of the tax collected under this section shall become a part of the general fund of the state. Acts 1933, ch. 69, § 11; 1937, ch. 88, § 2; 1947, ch. 109, § 2; mod. C. Supp. 1950, § 1191.15; Acts 1957, ch. 368, § 1; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1973, ch. 295, § 19; 1974, ch. 516, § 1; impl. am. Acts 1975, ch. 248, § 1; Acts 1978, ch. 497, § 2; T.C.A. (orig. ed.), § 57-217; Acts 1981, ch. 307, § 2; 1996, ch. 675, § 66; 2000, ch. 947, § 6; 2003, ch. 355, § 20; 2005, ch. 500, § 3; 2006, ch. 989, § 8; 2009, ch. 186, § 39; 2010, ch. 1100, § 98; 2011, ch. 350, § 2; 2011, ch. 509, § 5; 2012, ch. 575, § 1. Compiler's Notes. Acts 2003, ch. 355, § 66 provided that no expenditure of public funds pursuant to the act shall be made in violation of the provisions of Title VI of the Civil Rights Act of 1964, as codified in 42 U.S.C. § 2000 d. Acts 2006, ch. 989, § 17 provided that the act shall apply to funds remitted to the department of revenue on or after August 1, 2006. Acts 2010, ch. 1100, § 153 provided that the commissioner of mental health and developmental disabilities, the commissioner of mental health, the commissioner of intellectual and developmental disabilities, and the commissioner of finance and administration are authorized to promulgate rules and regulations to effectuate the purposes of the act. All such rules and regulations shall be promulgated in accordance with the provisions of the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Cross-References. Special census by counties, § 9-16-101 . State funding for litter abatement, § 57-5-201 . Textbooks. Tennessee Jurisprudence, 16 Tenn. Juris., Intoxicating Liquors, § 10. Attorney General Opinions. The state can probably continue to distribute state-shared taxes even if the general assembly does not enact a general appropriations act, OAG 00-083 (5/4/00).